Account-book.



E. F. BREDEHOFT.

ACCOUNT BOOK.

APPLICATION FILED APR.4, 1914.

Patented N 0v. 2, 1915.

mvenhox': Elf. Bradehof b v @ZZH fr in a device. adaptedto b EDWARD F.BREZDEHEOEE'T, OF ST. LOUIS, 'MISSOURI.

ACCOUNT-BOOK.

To all whomzi may onc rn Be it known that l, EDWARD BBEDEP Herr, acitizen of the Un d S ates o America, residing in the city of :St. Louisand State of Mesoni, have invented a certail-121 new'and usefullmproteement in Account-Books, i0: -'Wh h t e followtog ie a full,clear, and exact description, ageterence being had to the ompany ng dawings, -forIn1'n,-g-. a in art of thi s specification.

My i ven i lat s o a ia c unt book and the improvement lies moreparticularly e att ched to or a qsooiatedwith an iLCQQtUht book. V

The preferred fo m of th invent on o mprises a series of hee s I term nebalance shee s detach l'y s cu ed to each other and prefera ly th torent a ta e l detach bly secured to a holder, ilfhe holder is preferablyprovided with a n m she and old ba ance sheet" zci eii Wi h th newbalance sh ets, a d t "de ire -th holde a d the se iou shee s rcter ed tmay :par wo loos eaf le ger P vided with su ta le accoun le -ves- Whe eh iedge is t e u d a b n ng once n in ke ping r co d the d posi s and"Withdrawals befits ladepositong, a full record of each acco n :is nscred on he edg leaves-and ea h acc is :given n m which $85 3 appea s n thl dge l a The n me sh is p ov ded w th he names lo -f the depositortogether with a now of con ecutive 'nnm e 'i d oat ng the numgber ogfeach depositers account. Thefiold balanceeet i ip onided w th a no ofconsecutiae mem r ahea with he or esponding numbers on the name sheet,the old balance of each account "(appears opposit the con e tive numb rson th bal nc She t? ,By th te m old bal nce I mean the balan a it od t hbeginning f the dens business I r ng ea h d y the b lan e o o zt m c uns will of soun e h c ang d y p s ts d wi hdrawal and t mai r a lze at yinvention lies aide/vice which is usedat the close of each gdaysbusiness when the new balances are found and entered upon the re ords Tbal nc o h c oun ch has changed duringthe is entered upon a new balanceshcet, thelatte being, p11

Specification of Letters 'Batent.

' dicatin se u ed t each other,

PatentedNov.2,1915.

Application fi-led Ap il 4, 914. ;S eria1-N0.829,47;6.

added with a row of consecutive numerals inthe numbers of the accounts,and when a new balance is found it is entered on the -new balance sheetat a point opposite the number of the account having the new b lance-Atter the new balances have been entered once he ne ba nce s e t t totalamount of the .day?s transactions may be e wea i-lyt 1md y a mp e c l ovolving. only the balances which have changed .lduring the day. Theactive account, 2'. e. the accounts having a new balan e; m y b read -youn y r r ng to the new-balance sheet. lofind the total amount ofthedays transactions the old balances of the active accounts are addedtogether, and the sum of the new balances of the same accounts may becompared with the soul of said old balances to find the total ,incneaseor decrease in the deposits at the end 01 the day. After making suchcalculations the old balances of the active .or changed accounts areerased from the old balance sheet and the new balances are substitutedtherefor. The accounting is then complete. The new balance sheet hasserved its purpose and should be removed from the :book. a

In accordance with my invention a series of ,the new balance sheets aredetachably I said new balance sheets being preferably in the form of atablet sotha each of .the sheets may be readily torn from the book after-ithas served its purpose, and when all of the new balance sheets havebeen removed a new tablet of such sheets may ;be easily secured to thebook, as will be hereinafter f l-1y e pl ine V Eigure .I is afragmentary top or plan view of a loose leaf ledger embodying theteatureshof my invention. Fig. '11 is a nerspective wiew illustrating aportion of a holder provided with fasteningidevices for vthe receptionof the tablet formed by the new balance sheets, the tablet shownin thisview being secured to a fastening device at oneend voflthe holder and{the middle portion of the tablet being bowed fromthe holder so that itsfree end will enter the fastening d v ce a he owernd of the v in theholder C.

f count leaves are entries including line IV-IV, Fig. III.

hates the covers of a holder. Fig. III is a fragmentary top or plan viewshowing one end of the tablet and one of the fastening devices forsecuring the tablet to the holder. FigIl is a transverse section takenapproximately 0n the In the accompanying drawings: A desigdesignates theaccount leaves, and holder in the form of a stiff leaf secured to theledger. The holder 0 extends beyond the side edges of the account leavesand is provided with guideways in which a name sheet D s removablymounted. An old balance sheet E is also removably mounted wVVhere thedevice is used in the bookkeeping of a banking concern the names of thedepositors are written upon the account leaves and each account is givena number, for example, as shown in Fig. I, the account of WV. J.Gormanis numbered 1; The acalso provided with suitable the balancesshown at the il'qightihand side of the account leaf seen in Thenamesheet D is provided with the name of the depositors as well as a row ofconsecutivenumbers indicating the account numbers of the difierentaccounts,'the account of W. J. Gorman being numbered 1 at the top of thefname sheet.

The old balance sheet E is provided with a row of consecutive numbersindicating the numbers on the numbers of the accounts, said consecutivenumbers being alined w th corresponding name sheet. The old bal- 'ancesheet 1s also provided with entries 5 5 bered 1. 7

sheet show the balances at the beginning of.

which I term 0ld'balances.;-

"A series of new balance sheets Fare secured to a comparatively stifi'backing member G, said sheets'being in the form of a tablet'detachablysecured to the holder C as will'be' hereinafter described. Each newbalance sheet is provided with a row of consecutive numerals alined withthe corresponding numerals on the old balance sheet 7 E and name sheetD.

Referring now to he entry at the top of the old balance sheet, it willbe noted that the old balance of account number 1 is 1400.00, and thenew balance sheet shows that the new 1500.00. These figures are alsofound at the right hand side of theaccount leaf num- The entries on theoldbalance a day while the new balance sheet shows the balances whichhave changed by deposits or withdrawals during the day. The new balances are first entered on the account leaf B and then written upon thenew balance sheet at points directly opposite to the old balances of theaccounts to which they refer. As before pointed out the old and newballoose leaf ledger, B

C is; a

balance of this account is ances of the active or changed account maythen be added and the totals compared with each other to determine theamounts involved in the transactions of the day, and the total increaseor decrease in thedeposits may be found by subtracting the sum of one ofthe balances fromthesum of the otherbalances. 7 r.

Th'e'figures showing the oldbalances are written in lead pencil on theold balance sheet E and after all of the necessary cal- 'culations havebeen made, the figures show-V ing the old balances of the activeaccounts are erased and the'new balances are substi tuted therefor. Thenew balance sheet F.

found at the end of the next day. o To detachably secure the new balancesheet tablet to the holder G, Ipreferably provide the holder with a pairof sheet metal fastena is then torn-from the tablet,'leavinga new 7 j'sheet exposed for'the new balances to be ing devices H adapted toreceive the ends of i the tablet. -Each fiangedat its sideedgesto'produce a pair of guideways' J and an abutment is formed at theouter end of the device. The

inner ends of the guideways- Jare open to' receive thewedge shapedendsjof the back-"- 1 expensive device which may be readily sefasteningdevice H ls Gr intotheguideways'J as E. It will be noted 1 V 1 cured tothe devices H, in which position the series of new balance sheets Fjare'firmlyv held in alinement with the old balance sheet.

It is to be understood that this invention is not limited to the exactsystem of bookkeeping I have described, norto the exact structure"shown. Any suitable number of holders C may be used and any ancesheets. i

I cla1m:-

upon the sheets which I have termed iio desired words or numerals-maybewritten or printed 1I5 In a device of the characterdescribed thecombination of a holder, anold balance sheet secured to said holder,series of superposed new balance sheets ruled trans versely to form arow of spaces, the side edges of all of-the new balance-sheets being inalinement with the side edges ofsaid old balance sheet, the saidsuperposed new balance sheets being in the form of a'tablet so that theuppermost sheet may be readily removed toexpose anothe'rnew balancesheet which is alined with the side edges of said 'oldl balance" sheet;the said old b alance sheet beingsubstantially equal, in length andedges of all of said new balance sheets in width, to each of the newbalance sheets s0 alinement with Said 01d balance sheet. that the oldand new balance sheets form companion columns which may be readilyEDWARD F. BREDEHOFT. 5' compared with each other for the purpose In thepresence ofdescribed, and means for securing said tablet E. K. CLARK,

to said holder so as to maintain the side A. J. MCCAULEY.

Copies of this patent may be obtained for five cents each, by addressingthe Commissioner of Patents, Washington, D. G.

